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of <h1>Revisional Authority's Powers Under Section 108: Review, Modify, and Bind GST Decisions, With Limitations and Hearing Rights</h1> Section 108 of the Central Goods and Services Tax Act, 2017, details the powers of the Revisional Authority. This authority can review and modify decisions or orders under the GST Act if they are deemed erroneous or prejudicial to revenue interests. However, it cannot revise orders that are under appeal, have expired the revision period, or have been previously revised. The authority can act on its own or upon request, and must provide a hearing to the concerned party. Final orders are binding unless appealed under specified sections. Time limitations for revisions exclude periods of pending higher court decisions or stays.
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